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世界紀錄 2019-12-20 11:36:32

Part 1

Answer is option D

D. Dr Manufacturing Overhead $4,150 Cr Cost of Goods Sold $4,150

Part 2

Answer is option A

(A) a cost transferred from an earlier department.

it is the cost of work performed in the earlier department and then which is transferred into the current department.

Part 3

Answer is option D

D. All of the above.

Part 4

Answer is option C

(C) The cost of labor which will be transferred to the contract from another production line where it is currently idle.

Minimum bid price should include variable cost as they relevant. Fixed costs in this case are irrelevant.

Part 5

Answer is option A

(A) (i) and (ii) only

Unavoidable costs are irrelevant for decision making.

世界紀錄 2019-12-20 11:37:02

The current method of overhead cost allocation on the basis of direct labor costs is not an advisable method for application of overhead costs.The application of manufacturing overheads should be based on the activities performed in the manufacturing process.The direct labor costs is not an proper measure to determine the level of activity of different departments because the costs of two departments with same level of direct labor activity can have different labor costs due to the variance in the hourly rates at which they are paid. Hence,Realforce Limited should apply its manufacturing overheads on the basis of direct labor hours worked in the respective departments.The application rate can be derived by dividing the total manufacturing overheads by the total number of direct labor hours.

The argument that automation will eliminate the would lead to overhead costs of assembly department to zero is incorrect because the activity has not been eliminated but has only been automated.Overhead costs being applied can only be eliminated only when the activity is ceased to be performed which is not the case in proposal put forward.

Realforce Limited can use the Machine hours as an allocation base for applying overheads if it adopts the automation process in the Assembly Department.Since,the assembly department is the most labor intensive department compared to the other two departments.Moreover, for the sake of uniformity it can apply the overheads to the three departments by computing a uniform rate based on the total machine hours worked in all the three departments.

世界紀錄 2019-12-20 11:37:14

Initial cost 6 years ago (A) $565,000
4 annual revenues of $6,000 each received till now (B) $24,000
Balance uncovered cost at Year 0 (A-B) $541,000
One-time construction cost for storage units at Year 0 $32,000
Total Cost at Year 0 $573,000
L M S Total
No. of units available 50 120 100
Estimated revenues per month:
Expected units rented on monthly basis 30 70 60 160
Monthly rent rate $75 $50 $40
Estimated monthly revenues $2,250 $3,500 $2,400 $8,150
Expected units rented on daily basis 10 30 25 65
Daily rent rate $4 $2 $2
Estimated monthly revenues on daily rent basis $1,200 $2,160 $1,500 $4,860
Expected total monthly revenue $13,010
Estimated costs per month: Rate Amount per month
Fixed costs per month $5,000
Variable cost per month per monthly client $8 $1,280
Variable cost per month per daily client $2 $104
Expected total costs per month $6,384
Estimated inflows per month = Estimated revenues per month - Estimated expenses per month

= $ 13,010 - $6,384 = $6,626

Estimated inflows per year = $6,626 * 12 = $79,512

So, here above, we calculate the revenues and costs associated with the project, with an analysis whether the net is an inflow or outflow. Based on estimated units that would be rented and prices for each, an estimate of the monthly revenues is provided. Similarly, total of estimated costs per month is calculated. We see that expected revenues are more than costs. So, that is first sign that the project can be considered.

Also, if we see that the annual revenues from storage units construction is estimated at $79,512, while the revenues received on land were a meagre $6,000 annually, which is again a positive sign to consider the project.

Further, if we see the initial cost on the land 6 years ago and the receipts till date, we see that as of now, $541,000 is the previous cost which have not been covered as yet (Note: we have not applied discounting rate. Applying appropriate discount factor gives a more fair value).

Adding to that, the one-time construction cost for storage units of $32,000, the total cost at Year 0 = $573,000.

We can apply various Capital Budgeting techniques such as Payback Period, Net Present Value of project, Accounting Rate of Return on project,etc. by applying appropriate discount factors (required rate of return) to check the feasibility of the project.

For example, calculating the Payback period = $573,000 (Cost at Year 0) / $79,512 (inflows each year), we see the project will return initial cost in 7.2 years.

Further, we can apply appropriate rate of return to get net present value of project and compare it with costs at present, to see if the NPV is a + no. (go-ahead signal) or a - ve no. (no-go signal).

For example, applying a 5% RR and $79512 annual inflows expected for the next 10 years, gives us Present value of project as $613,970.50, while the costs are $573,000. So, NPV of the project would be $613,970.50 - $573,000 = $40,970.59, which is positive net present value of project.

肥毒矮柒窮 2019-12-20 11:37:50

世界紀錄 2019-12-20 11:37:57

The answer for Question 1 is

B) $6.5

The detailed calculation is attached in below picture

If you have any doubts, please send me a comment before rating my answer and i will clarify the doubt

Thanks

世界紀錄 2019-12-20 11:39:37

(a)

Probability of getting head = Probability of getting tail = 1/2

So, choosing of mathematics or accounting subject are equally probable.

Suppose, M denotes the event to choose mathematics and T ghat of accounting. Also let A denotes the event of gettinv grade A.

So, from the given information we have

P(M) = 1/2 P(T) = 1/2

P(A|M) = 1/3 P(A|T) = 2/3

We have to calculate P(AT).

By the definition of conditional probability we have,

P(A|T) = P(AT)/P(T)

So, P(AT) = P(A|T)*P(T) = 2/3 * 1/2 = 1/3

Bloody 2019-12-20 11:43:00

世界紀錄 2019-12-20 11:45:43

肥毒矮柒窮 2019-12-20 11:47:01

好人一生平安

陳云根議員 2019-12-20 11:47:37

help!

世界紀錄 2019-12-20 11:48:59

陳云根議員 2019-12-20 11:50:43

thanks!

鹿晗含住我 2019-12-20 11:54:52

世界紀錄 2019-12-20 11:58:49

What is CRC card:

● CRC cards mean Class-responsibility-collaboration cards.

● It is basic brainstorming tool which is used for designing OO - object-oriented paradigm or software.

● CRC cards provide a specified way to organize various classes of system.

● Various functions of the applications are identified and modeled in brainstorming sessions. Then they are simulated or implemented and the particular outcome is recorded on the cards.

• The class:

It is a simple Class name and it provides the collection of similar type of objects.

• Responsibilities:

It is the description of Class’s attributes and operations.

• Collaborators:

It is another class that a class interacts and helps to satisfy responsibilities.

Layout of CRC Card:

Class Name Responsibility Collaborators

Example:

Order Check for stock of item OrderLine Payment Invoice Determine the order OrderLine Price Check for valid Customer Address

• As shown in above figure, Class name is order. Responsibilities of class Order are check for item stock, determining the price, validity check and Dispatching the delivery.

• Class order knows the address to be delivered on and Payment status of the order. Collaborators class are OrderLine, Invoice and Customer.

Bloody 2019-12-20 12:18:10

仍然沒有 2019-12-20 12:24:28